Tax Evasion

Tax evasion is the illegal evasion of taxes by individuals, corporations, and trusts. Tax evasion often entails taxpayers deliberately misrepresenting the true state of their affairs to the tax authorities to reduce their tax liability, and it includes dishonest tax reporting, such as declaring less income, profits or gains than the amounts actually earned, or overstating deductions. Tax evasion is an activity commonly associated with the informal economy. One measure of the extent of tax evasion (the "tax gap") is the amount of unreported income, which is the difference between the amount of income that should be reported to the …



Amnesty International · 22 November 2023 English

Responding to a vote at the United Nations General Assembly (UNGA) today in favour of internationalizing cooperation on tax and working towards a tax treaty, Amnesty International’s Advisor on Taxation …

for improving public institutions. Without it, tax evasion and avoidance will continue to have a corrosive

The South Centre · 21 November 2023

The covered issues include how the TRIPS Agreement can be interpreted to implement its flexibilities, the use of competition law to promote access to medicines, the role of cooperation in …

to non-taxation or reduced taxation through tax evasion or tax avoidance; – despite no tax advantages

World Bank Group · 21 November 2023

To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and …

FTC: Financial Transparency Coalition · 21 November 2023 English

Lack of legal and beneficial ownership transparency Despite the scale and horrific nature of the forced labour being committed on board distant water fishing vessels, very little is known about …

authorisations, document forgery, vessel identity fraud, tax evasion and tax abuses. Also nothing prevents vessel

UNU WIDER: United Nations University World Institute for Development Economics Research · 20 November 2023 English

Why are businesses in the capital area of Uganda not paying their taxes?

local taxes voluntary compliance and reduced tax evasion. At best, this will, Overall, the aggregated

World Bank Group · 20 November 2023 English

This paper studies the impact of point of sale technology adoption on local tax compliance by firms. The paper exploits administrative data on monthly restaurant and hotel tax payments in …

Allingham- Sandmo (1972) and Naritomi (2019) tax evasion framework, this compliance is because they—particularly detection or the penalty if detected will reduce tax evasion (Slemrod 2007, Slemrod 2019). Strong enforcement Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics (2007). Cheating ourselves: The economics of tax evasion. Journal of Eco- nomic Perspectives, 21(1), 25–48

ADB: Asian Development Bank · 17 November 2023 English

This brief shows how bookings for non-hotel rooms via platforms such as Airbnb have soared in Southeast Asia and why stronger regulation can help maintain quality standards, increase tax revenue, …

2017). Partnerships like these can help reduce tax evasion and ease compliance for registered properties

IPS: Institute for Policy Studies · 16 November 2023 English

The news is full of stories about billionaires giving huge gifts to charity. Yet for all but the most generous, their giving is nowhere close to keeping up with the …

became embroiled in what may be the largest tax evasion scheme in U.S. history. As part of the deal he

IGIDR: Indira Gandhi Institute of Development Research · 16 November 2023 English

Debt rises with the PD and the excess of the real interest rate (r) over the growth rate (g). [...] The UPAs first term was the best with the advantage …

average. High marginal rates and many avenues for tax evasion reduced tax buoyancy. Interest payments began

GI-TOC: Global Initiative Against Transnational Organized Crime · 14 November 2023 English

The discussion in this paper shows that a lack of clear definitions has resulted in contrasting and incomparable methods to estimate the scale and impact of economic crimes and IFFs, …

terrorist financing, sanctions contravention and tax evasion.7 In addition, certain traditional types of property amounts of other people’s money. Examples include tax evasion, insider trading, insurance fraud, bribery, embezzlement actually earned, or by overstating deductions. TAX EVASION Transparency Tax avoidance is the legal practice predicate offences, such as fraud, bribery or tax evasion. However, the concept of IFFs also goes beyond offences such as organized crime, corruption and tax evasion) and the channels through which they flow (the

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